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1、财务报表分析(一)（Analysisoffinancialstatements(I)）Asinglechoice(fouroptionsineachitemlist,onlyoneoptionisinlinewiththerequirementsofthesubject,pleaseputthecorrectoptionbeforethelettersinbracketsafterthetitle.)1,thefollowingcanbeusedtoanalyzetheratioofshort-termdebtpayingabili
2、tyis[C].A.assetliabilityratioB.equityratioC.liquidityratioD.equitymultiplier2,accountsreceivableturnoverrateofaccountsreceivableshouldbe[C].A.donotdeductbaddebtsB."endingbalanceofaccountsreceivableaccountAfterallthebaddebtsC.netcreditreceivablesnetD.onlyinthisyeartheac
3、countsreceivableTheratioof3,netincomeisthequalityevaluation[C].A.paycashdividendratioB.cashadequacyratioC.netprofitratioD.cashratiocashguarantee4.iftheflowrateisgreaterthan1,thenthefollowingconclusionis[C]A.quickratioisgreaterthan1B.cashratioisgreaterthan1C.workingcapi
4、talofmorethan0D.short-termsolvencyabsolutesecurityAllowanceforbaddebtsby5,accountingforanenterprise,inaccordancewiththeprescribedprocedurestowriteoffbaddebts10000yuan,assumingthatthecurrentratiooftheoriginalenterprise2.5,1.5sudongbilv,writeoffbaddebtsafter[C]Aliquidity
5、ratioandquickratioincreasedBliquidityratioandquickratiodecreasedCliquidityratioandquickratioarethesameDliquidityratio,quickratioincreasedecrease6,acompany'scurrentassetsratiois30%,theratiooffixedassetsis50%andtheratioofcurrentassetsandfixedassetsfor[D].A.167%B.120%C.80
6、%D.60%7,acompanyattheendofthisyearthetotalassetsof10millionyuan,ifthecompany'spropertyratiois1.5,tangiblenetdebtratioof2,isthecompany'sintangibleassetsanddeferredassetsandto:[D].A.250millionB.200millionC.150millionD.100millionyuan8,iftheenterprisequickratioisverysmall,
7、thefollowingconclusionis[C].CurrentassetsA.enterprisesoccupyingtheshort-termsolvencyB.enterpriseisverystrongC.corporateshort-termdebtriskD.assetliquidityisverystrong9,inthefinancialanalysis,mostconcernedaboutcorporatecapitalappreciationandtheprofitabilityofthemaininter
8、estsis[A]TheownerofbusinessdecisionmakingB.A.enterpriseC.D.enterprisecreditorsgovernmenteconomicmanagementinstitution
